The assessee filed the writ petition challenging the notice issued u/s 148, 148A(b) and order passed 148A(d) of the Act on the ground that the petitioner has informed the Department the dissolution of firm and the firm was taken over by Mr . Sanjay Gupta as the sole proprietor . High Court remanded the matter for fresh consideration and directed the AO to pass fresh order within a period of four weeks. (W.P.(C) 13712/2022 dt. 22 -9 -2022)(AY. 2015 -16 , 2017 -18 , 2018 -19)
Sanjay Gupta v. UOI 2022) BCAJ-October -P. 69 /(2023) 146 taxmann.com 163 (Delhi)(HC)
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Firm dissolved – Department is intimated – Transaction recorded in proprietorship concern – Matter remanded for fresh consideration [ S. 148, 148A(b) 148A(d), Art , 226 ]